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	body { font-size:32px; font-family:Verdana; }
	a { color:blue; }
	span { color:brown; }
	s { color:teal; }

	#d1 a { text-decoration:none; }
	#d2 u { text-decoration:none; }
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	<div id="d1"><u><a href="#">U - A</a></u></div>
	<div id="d2"><a href="#"><u>A - U</u></a></div>
	<div id="d3"><u><span>U - SPAN</span></u></div>
	<div id="d4"><span><u>SPAN - U</u></span></div>
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